News & Analysis as of

Property Tax

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Taylor English Duma LLP

A Loss for the Tax Man: Usufructs in Georgia

by Taylor English Duma LLP on

In Georgia, the term “lease” is a generic term for an agreement between two parties for one to occupy and use real property of, and pay rent to, the other. While perhaps sufficient for casual conversation, the term is not for...more

Fox Rothschild LLP

Property Owners Seek $27M In Illinois Assessment Bias Suit

by Fox Rothschild LLP on

A group of Cook County property owners have filed suit in Illinois federal court alleging that they are owed more than $27 million in property tax refunds due to discriminatory assessments by the County’s Treasurer and...more

McNair Law Firm, P.A.

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

by McNair Law Firm, P.A. on

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

Franczek Radelet P.C.

Rare Lawsuit filed in Federal Court Challenging Property Tax Assessments

by Franczek Radelet P.C. on

Last week a lawsuit was filed in the U.S. District Court for the Northern District of Illinois by a group of seven Cook County taxpayers challenging the time it has taken to adjudicate their claims in the Cook County Circuit...more

Franczek Radelet P.C.

Records Containing Only Facts Are Not Subject to Section 7(1)(f) Predecisional Exemption

by Franczek Radelet P.C. on

Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more

Pullman & Comley, LLC

NEWSLETTER: Summer 2018 Property Tax and Valuation Topics

by Pullman & Comley, LLC on

Showdown at the BAA corral? Consider this scenario: a property owner shows up at his appointed time and day to challenge his assessment before a public meeting of the Nutmeg Board of Assessment Appeals. ...more

McNair Law Firm, P.A.

South Carolina Property Tax for New and Expanding Manufacturers: The Fee-In-Lieu of Tax Versus the Special Source Revenue Credit

by McNair Law Firm, P.A. on

South Carolina has some of the highest business property taxes in the Southeast. The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

Ryley Carlock & Applewhite

2018 Arizona Legislative Updates Affecting Commercial Real Estate and Lending (June 2018)

Judgments (HB 2240) - Current Arizona law (A.R.S. §§ 12-1551, 12-1611 and 12-1612) allows a judgment to be enforced by writ of execution only within five years of its entry, unless it is renewed. A judgment is typically...more

Tonkon Torp LLP

The Sparkle of Gresham's Enterprise Zone Attracts New Diamond Factory

by Tonkon Torp LLP on

Element Six, a manufacturer of synthetic diamonds, recently announced a new factory in Gresham, Oregon. It will spend $94 million over four years to build its new 60,000 square foot factory and will eventually employ...more

Bilzin Sumberg

El nuevo caso de florida facilita las asociaciones público-privadas

by Bilzin Sumberg on

Recientemente, el Tribunal de Apelaciones del Primer Distrito de Florida se pronunció en relación con el caso Crapo v. Provident Group-Continuum Properties, LLC, el cual establece una norma que generaría un tratamiento más...more

Clark Hill PLC

Cook County - City of Chicago Triennal Reassessment for 2018

by Clark Hill PLC on

The 2018 Reassessment for the City of Chicago is now underway. Since 2009, the property tax rate has risen from 4.6 percent to 7.1 percent, resulting in an increase of tax payment to about $7.10 for every $100.00 in...more

Verrill Dana LLP

Connecticut Reacts to Federal Tax Law Reform Changes

by Verrill Dana LLP on

The sweeping changes created by the federal Tax Cuts and Jobs Act (“TCJA”) has resulted in some states enacting their own legislation in response to the federal tax reform. On May 31, 2018, Connecticut signed into law a bill...more

Bilzin Sumberg

New Florida Case Facilitates Public-Private Partnerships

by Bilzin Sumberg on

The Florida First District Court of Appeal recently decided Crapo v. Provident Group-Continuum Properties, LLC, which sets forth a rule that should result in more favorable property-tax treatment for P3s in Florida....more

Whitman Legal Solutions, LLC

Philadelphia’s Musical Fund Hall – Case Study for a Real Estate Development Project

Real Estate Development Financing Structure - Historical articles about Musical Fund Hall's redevelopment don't describe the developer's financing structure. So, using the Musical Fund Hall's redevelopment as an example,...more

Buchalter

Proposed San Francisco Assessment District May Affect Buildings You Own or Manage in the Historic “North of Market” Financial...

by Buchalter on

This Client Alert discusses a proposed assessment district which may affect buildings you own or manage in the San Francisco “financial district”. A Steering Committee working with the Chamber of Commerce has submitted plans...more

Cozen O'Connor

The New York Note - June 2018

by Cozen O'Connor on

This Week in New York – Property Tax Advisory Commission Announced, Charter Revision Commission Review & An Analysis of NYC Agency Contracts - Mayor de Blasio And Speaker Johnson Announce Advisory Commission To Recommend...more

Wendel, Rosen, Black & Dean LLP

Adverse Possession and Prescriptive Easements Are Not The Same

In our prior post — Equitable Easements and “Innocence” — we covered a portion of the California Fifth District Court of Appeal’s opinion in Hansen v. Sandridge Partners, L.P. ...more

Pierce Atwood LLP

Under the Dome Special Edition: 2018 Summary of New Maine Laws and Carry Over Legislation

by Pierce Atwood LLP on

We are pleased to provide you with our 2018 Summary of New Maine Laws and Carry Over Legislation resulting from the Second Regular Session of Maine’s 128th Legislature, which adjourned sine die on May 2, 2018. Please see...more

Franczek Radelet P.C.

Final 2017 Cook County Equalization Factor Released

by Franczek Radelet P.C. on

The Illinois Department of Revenue has released the final 2017 Cook County equalization factor. The multiplier for 2017 is 2.9627. ...more

Tonkon Torp LLP

The Largest Property Tax Bond in Oregon History Should Have Been Much Bigger

by Tonkon Torp LLP on

Just one year after voters passed the largest bond measure in Oregon history, PPS now acknowledges that Portland Public School-Bond Measure 26-193 should have been much more – between $80 and $136 million more....more

Franczek Radelet P.C.

Illinois Supreme Court Hears Oral Argument on Hospital Property Tax Exemptions

by Franczek Radelet P.C. on

Yesterday, the Illinois Supreme Court heard oral argument in Oswald v. Beard, a case challenging the constitutionality of the statute exempting most hospitals from paying any property taxes. ...more

Bradley Arant Boult Cummings LLP

Tax Cuts and Jobs Act Taxes Some Incentives - ACREL News & Notes

Section 118 provides “[i]n the case of a corporation, gross income does not include any contribution to the capital of the taxpayer.” The regulations promulgated under Section 118 under prior law provide, with respect to...more

Whitman Legal Solutions, LLC

A Stolen Strad and Squatter’s Rights

What is Adverse Possession? Adverse possession is an ancient legal concept, going back at least to ancient Roman law, but the US concept of adverse possession comes from English common law. The concept of adverse...more

McGuireWoods LLP

OIRA Updates Unified Agenda for Spring 2018

by McGuireWoods LLP on

The Office of Information and Regulatory Affairs has updated its Unified Agenda of Regulatory and Deregulatory Actions for Spring 2018, providing a comprehensive look at the federal agencies’ rulemaking plans in the...more

McNair Law Firm, P.A.

South Carolina Tax Litigation Update: First Quarter 2018

by McNair Law Firm, P.A. on

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

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Updated: May 25, 2018:

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JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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